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The consolidated debt of local government units in Poland

100%
Czekaj M.
FINANSE Czasopismo Komitetu Nauk o Finansach PAN
|
2018
|
issue 1(11)
151-160
EN
All local government units in Poland have been analysed regarding their consolidated debt. The consolidated debt was compared with the budget debt which is subject to monitoring and statutory restrictions. The scale of extra-budgetary debt has been revealed as recorded in the balance sheet of a local government unit, a parent entity. In practice, the consolidated balance sheet and debt presented in it are not subject to debates and analyses. Local governments refrain from auditing and publicising of the consolidated balance sheet. The article describes the risks related to unlimited local government debt.
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The consolidated debt of local government units in Poland

63%
Czekaj M.
Finanse
|
2018
|
issue 1
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